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The results account of the ABC method. The main source of underlining the performances of an entity


  • Briciu, Sorin
  • Căpuşneanu, Sorinel/I


This paper presents a model of the results account specific for the method of Activity Based Costing (ABC), starting from its definition, component and typology. There are also described the defining elements of the results account in its quality of instrument of measuring and monitoring the performances of an entity. We also describe the role of this instrument in the formation of a “whole picture” that allows the visualization of some general tendencies pursued by the entity which help the managers to take corresponding measures. The paper closes with the authors’ conclusions related to the advantages of this synthesis document specific to the ABC method in using it as a main source in the rapid, correct and in due time substantiation of managerial decisions.

Suggested Citation

  • Briciu, Sorin & Căpuşneanu, Sorinel/I, 2011. "The results account of the ABC method. The main source of underlining the performances of an entity," MPRA Paper 33982, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:33982

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    References listed on IDEAS

    1. Sorin Briciu & Sorinel Capusneanu, 2010. "Effective Cost Analysis Tools Of The Activity-Based Costing (Abc) Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-2.
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    More about this item


    Activity-Based Costing; dashboard; balanced scorecard; benchmarking; synthesis documents; dissociative organization; pilotating indicators;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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